BIR Official
2026
Active

Sugar Cane Land Latest Zonal Value

Batangas
Department Order:DO 35-2022
Status:Current / Active
Classifications:3
BIR Official

Sugar Cane Land Zonal Value

Batangas

Current Zonal Value
₱5,500/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱5,500
/sqm
DO 35-2022
Commercial Regular
₱9,500
/sqm
DO 35-2022
A40
₱2,000
/sqm
DO 35-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Sugar Cane Land
1

Zonal Value Breakdown — Sugar Cane Land

Official BIR assessment per square meter. Matched via: token_match (VERDE ISLAND RESORT, HIGHLAND VILLAS, BEREDO LAND INC.)

RR

Residential Regular

DO 35-2022

₱5,500/sqm
CR

Commercial Regular

DO 35-2022

₱9,500/sqm
A40

A40

DO 35-2022

₱2,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
A40A40

Each classification has a separate BIR-assessed value per square meter applicable to Sugar Cane Land.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes